No legitimate full price purchases of these games are made. the 100$ is not the only expense either.
Profit is of course a reason for doing things, but there's no straight forward profit here as in "sell - buy - money made" there are other ways to profit, such as money laundering, or there was the card market, and so on - it's just that there's really not enough idiots buying trash at 50$ in the same store they can buy BG3 or even 5-10$ games that are fantastic, someone somewhere will accidentally buy a game like this and maybe forget to refund it, but there's hundreds of asset flip non games sold at 50$, there really aren't enough absent minded people to go around. They make their value back in other means.

p.s. the type of game is irrelevant, as it's not even a game, sometimes the presence of adult material could be relevant, but not even that matters in today's steam front, as it's flooded with it.